Composite Benefit Rate Assessment

Composite Benefit Rates (CBR) at UCLA

During UCPath implementation, UCLA transitioned to Composite Benefit Rate assessment for employer paid benefits. UCLA has joined a long list of large research universities that utilize the CBR methodology for charging fringe benefits to funds. Based on employee groupings, employer paid benefits are pooled and charged at a rate rather than the multiple benefit charges assessed under PPS. CBRs are designed to be charged in a consistent method as a percentage (%) to all components of pay except for certain bonuses, incentives and Z payments.

What is included in CBR?

The following fringe benefits are included in the CBR: Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement. Taxes: OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation. Health & Welfare: Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, Core Life Insurance, and proposing Pay for Family Care and Bonding (PFCB). Other benefits not mentioned above are not a part of CBR.

What are the CBR Employee Groups and Rates?

Below are the 8 UCLA campus CBR Employee Groups for FY21-22.  Please note these are not UCLA Medical Center CBRs.

 

Group #

Employee Group

FY21-22 CBR

1

Faculty Summer

3.5%

2

Non-HCOMP Faculty

33.1%

3

HCOMP Faculty

32.8%

4

Other Academics

42.6%

5

Post Docs

15.6%

6

Staff Exempt

42.6%

7

Staff Non-Exempt + Food-Custodian-Grounds

47.1%

8

Employees & Students with Limited Benefits

3.5%

 

Vacation Accrual

Vacation Leave Rate Group

FY21-22 Leave Rate

Fiscal Year Faculty

6.5%

Accruing Staff & Non-Faculty Academics

6.5%

Non-Accruing Staff & Academic Year Faculty

0.0%

Vacation Leave Rates should not be added to CBRs for contract and grant budgeting purposes.
 

Additional Payroll Assessment Links

General and Employment Liability (GAEL)
UCRP Supplemental Assessment Interest (RPNI)

Postdoctoral Unallowable Benefits on NRSA Grants